Commonwealth of Australia and it's Territories
ISSN 1836-0084
This is a 'work in progress' from a series of on line catalogues to help the collector and dealer alike.
This FREE online catalogue is courtesy of Dave Elsmore
This is a Catalogue only.
Nothing is for sale from these pages. It is purely to help guide you to better collecting.
Priced from Collectors, Dealers & Auctions.
I would welcome any comments to improve the pages.
Constantly updated as information and prices are sourced. Prices are in Australian $
Contents: Customs Duty Customs Clearance Beer Duty National Insurance Income Tax Postal Notes Canteen Orders Patent & Trade Mark Office Fee Departure Tax Entertainment Tax Northern Territory A.C.T. Duty Norfolk Island Papua [British New Guinea] Papua Territory of New Guinea Territory of Papua & New Guinea
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Customs Duty
Customs Tariff Act 1902 provided for a duty of 3d per lb on printed circulars, price lists & advertising matter sent to Australia. This duty prepaid the customs tariff making sure the items were delivered and not refused by the addressee. The revenues including the surcharged in US cents were available at High Commission Office London and could be used in any country. Known usages Australia, Belgium, France, Germany, Norway & Switzerland. Use was not compulsory. Regular & surcharged in US cents were also available to advertisers from the Australian Consulate in New York. No values in Australian cents were ever produced.
Series 1-7 lithographed. 1st Series printed by Waterlow & Sons London. 2nd Series printed by Waterlow & Sons or Perkins Bacon & Co Ltd London. 3rd Series printed by Perkins Bacon & Co Ltd London. 4th Series printed by Perkins Bacon & Co Ltd London. 5th Series printed by Bradbury Wilkinson & Co Ltd London. 6th Series printed by Waterlow & Sons or Perkins Bacon & Co Ltd London. 7th Series printed by Perkins Bacon & Co Ltd London.
Many shades are found from many printings. Many Customs Duty cancels are known and can be a study in themselves
Can you help update this page?
| Plate I | Plate II | Plate III | Veins in arabesques | No bottom frame | Roul 7½ | Perf 10 | Perf 11 | Perf 11¼ | Perf 12 | Perf 12½ | Perf 13 | Perf 14 | |
| 1st Series 1907 | √ | √ | √ | √ | √ | ||||||||
| 2nd Series 1911 | √ | √ | √ | √ | √ | ||||||||
| 3rd Series 1912 | √ | √ | √ | √ | √ | √ | √ | ||||||
| 4th Series 1918 | √ | √ | √ | √ | √ | ||||||||
| 5th Series 1923 | √ | √ | |||||||||||
| 6th Series 1932 | √ | √ | √ | ||||||||||
| 7th Series 1933 | √ | √ | √ |
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Three different secondary plates were used for shading behind the value and to decorate the Arabesques
Plate I-Series 1-5 Plate II-Series2-4 Plate III-Series 6-7
Triangular shading consisting of vertical lines laid on 45° Shading is tree like Shading is tree like with vertical lines
--
Explaining the Arabesques
With veins in arabesques Without veins in arabesques
"The arabesque is an elaborative application of repeating geometric forms that often echo the forms of plants and animals"
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1907 1st series Plate I only
Veins in arabesques
1907 No Watermark Perforation 10 Plate I Mint x 2 Printed in sheets of 120 12x10 in one pane
¼d-$5.00 ½d-50c 1d-$1.00 2d-$25.00 3d-$1.00 4d-$5.00 8d-$8.00 9d-$12.00 10d-$30.00 11d-$30.00 1/--$5.00
¼d, 3d & 1/- Perfin 'SPECIMEN WATERLOW & SONS LIMITED' [on full gummed, as issued paper]. Ex Waterlow archives-$200 per block
SPECIMEN
WATERLOW & SONS
LIMITED
--
Missing shading to left arabesque
Missing shading to left arabesque Row 7 Stamp 5. 1/- only
1/--$35.00
Fish hook, extension curving to right of middle prong in right arabesque Row 8 Stamp 12. 1/- only
1/--$60.00
--
1907 No Watermark Perforation 10 Plate I Surcharge in words Mint x 2
18con11d-$15.00
--
1910 No Watermark Perforation 14 Plate I [thin paper] Mint x 2
½d-50c 1d-50c 3d-$2.00 5d-$15.00 6d-$5.00 7d-$25.00
18con11d[1917 overprinted on 1907 11d]-$45.00
--
1910 No Watermark Perforation 14 Plate I [thin paper] Surcharge in words Mint x 2
1con½d-50c 2con1d-50c 4con3d-$5.00 8con6d-$8.00 10con7d-$8.00 18con11d-$15.00 20con1/--$5.00
Any covers from series I from $100.00. Rare destinations x 3
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1911 2nd series
Veins in arabesques.
Double frame line at base1911 No Watermark Roulette 7½ Plate I Mint x 2
1d-$5.00 2d-$5.00 4d-$10.00
--
1911 No Watermark Roulette 7½ Plate I Surcharge in words Mint x 2
5con4d-$15.00
--
1911 No Watermark Roulette 7½ Plate II Mint x 2
1d-$5.00 2d-$5.00 4d-$10.00
5con4d-$15.00 Surcharge in words
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1911 No Watermark Roulette 7½ Plate II Surcharge in words Mint x 2
5con4d-$15.00
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1911 No Watermark Perforation 11 Plate I Mint x 2
2d-[yellow brown] $1.00 2d-50c 3d-$5.00
6d-blue/blue[28mmx24mm]-$8.00
--
1911 No Watermark Perforation 11 Plate I Surcharge in words Mint x 2
3con2d-$15.00
3c-[overprint vertical]-$45.00
--
Blue/Blue
1911 No Watermark Perforation 11 Plate II Mint x 2
6d-blue/blue[28mmx24mm]-$8.00
--
1911 No Watermark Perforation 11 Plate II Surcharge in words Mint x 2
3con2d-$15.00
3c-[overprint vertical]-$45.00
Any covers from series II from $120.00. Rare destinations x 3
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1912 3rd series
Veins in arabesques. Inner bottom frame missing.
Thin C & small CUSTOMS DUTY1912 No Watermark Perforation 14, 11¼, 12½ & compound Plate I Mint x 2
½d-50c 1d[perf 14]-50c 2d[perf 14]-$4.00 3d[perf 14]-$1.00 5d[perf 14]-$15.00 6d[perf 14]-$8.00 7d[perf 11¼]-$75.00 9d[perf 11¼]-$75.00 10d[perf 11¼]-$75.00 1/-[perf 14]-$5.00
½d-[perf 11¼ and 12½ compound]-$3.00
½d-[perf 12½ and 11¼ compound]-$3.00
2d-[perf 12½ x 14]-$10.00
6d-[perf 11¼]-$5.00
6d-[perf 12½]-$5.00
--
1912 No Watermark Perforation 14, 11¼, 12½ & compound Plate II Mint x 2
½d-50c 1d[perf 14]-50c 2d[perf 14]-$4.00 3d[perf 14]-$1.00 5d[perf 14]-$15.00 6d[perf 14]-$8.00 7d[perf 11¼]-$75.00 9d[perf 11¼]-$75.00 10d[perf 11¼]-$75.00 1/-[perf 14]-$5.00
½d-[perf 11¼ and 12½ compound]-$3.00
½d-[perf 12½ and 11¼ compound]-$3.00
2d-[perf 12½ x 14]-$10.00
6d-[perf 11¼]-$5.00
6d-[perf 12½]-$5.00
--
Veins in arabesques. Vertical outer frame line closer on 1d value. Thin C & small CUSTOMS DUTY.
1912 No Watermark Perforation 14, 11¼, 12½ & compound Plate I Surcharge in words 1½mm-2½mm spacing between words Mint x 2
1con½d[perf 11¼]-$5.00 2con1d-$5.00 4con3d[perf 14]-$15.00 8con6d[perf 11¼]-$30.00 14con7d[perf 11¼]-$40.00 16con11d[perf 11¼]-$40.00 20con1/-[perf 14]-$30.00
1con½d-[perf 11¼ x 12½]-$7.00
2con1d[perf 14 double surcharge]-$45.00
--
1912 No Watermark Perforation 14, 11¼, 12½ & compound Plate II Surcharge in words 1½mm-2½mm spacing between words Mint x 2
1con½d[perf 11¼]-$5.00 2con1d-$5.00 4con3d[perf 14]-$15.00 8con6d[perf 11¼]-$30.00 14con7d[perf 11¼]-$40.00 16con11d[perf 11¼]-$40.00 20con1/-[perf 14]-$30.00
1con½d-[perf 11¼ x 12½]-$7.00
2con1d[perf 14 double surcharge]-$45.00
Any covers from series III from $80.00. Rare destinations x 5
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1918 4th series
NO Veins in arabesques. Double frame line wider
1918 No Watermark Perforation 14 Plate I Mint x 2
½d-50c 1d-50c 2d-$15.00 3d-$1.00 4d-$5.00 5d-$35.00 6d-$1.00 7d-$45.00 8d-$8.00 9d-$15.00 10d-$15.00 11d-$25.00 1/--$5.00
½d-[perf 14 x 11¼]-$5.00
½d-[perf 14 and 11¼ compounds]-$15.00
½d-[perf 11¼]-$3.00
1d-[perf 14 x 11¼]-$15.00
1d-[perf 14 and 11¼ compounds]-$15.00
1d-[perf 11¼]-$10.00
2d-[perf 11¼]-$1.00
6d-[CUSTUMS]-$75.00
--
Frame under STRA of AUSTRALIA & columns supporting CUSTOMS DUTY [left copy below] often get over inked in this series
Plate I Plate II
1918 No Watermark Perforation 14 Plate I Surcharge in words Mint x 2
1con½d-$1.00 2con1d-$1.00 3con2d-$1.00 4con3d-$10.00 5con4d-$1.00 6con5d-$10.00 8con6d-$5.00 10con7d-$10.00 12con8d-$20.00 16con9d-$15.00 18con9d-$25.00 20con1/--$10.00
1con½d-[Inverted N in ONE]-$45.00
Reversed & Inverted first E of THREE
1918 No Watermark Perforation 14 Plate I Surcharge in words Mint x 3
3con2d-[Reversed first E of THREE]-$200.00
--
2mm between surcharge
1922 No Watermark Perforation 14 Plate I Surcharge in words Mint x 2
1con½d-$1.00 2con1d-$1.00 3con2d-50c 4con3d-$10.00 6con5d-$5.00 8con6d-$5.00 10con7d-$5.00 12con8d-$5.00 14con9d-$5.00 16con9d-$10.00 20con1/--$5.00
--
1918 No Watermark Perforation 12½ Plate II Mint x 2
½d-$5.00 1d-$5.00 2d-$5.00 3d-$5.00 4d-$5.00 5d-[perf 11¼] 6d-$8.00 7d-$25.00 8d-$10.00 9d-$25.00 1/-[perf 12½ x 11¼]-$15.00
4d-[perf 12½ x 11¼]-$10.00
4d-[perf 11¼]-$25.00
7d-[perf 12½ x 11¼]-$25.00
7d-[perf 12½ and 11¼ compounds]-$35.00
7d-[perf 11¼]-$25.00
9d-[perf 11¼]-$25.00
1/--[perf 11¼]-$25.00
--
3½mm between surcharge
Sans Serif Y in TWENTY
1918 No Watermark Perforation 12½ Plate II Surcharge in words1
¼mm-3½mm spacing between words Mint x 21con½d-$5.00 2con1d-$5.00 3con2d-$5.00 4con3d[11¼ x 12½]-$15.00 5con3d-$5.00 6con5d-$30.00 10con7d-$5.00 12con8d-$10.00 14con9d-$8.00 20con1/--$25.00
20con1/-[Sans Serif Y in TWENTY]-$15.00
4con3d-[perf 12½ x 11¼]-$25.00
4con3d-[perf 12½ and 11¼ compound]-$25.00
4con3d-[perf 12½ x 11, 12½ x 11¼ compounds]-$25.00
4con3d-[perf 11¼]-$25.00
5con4d-[perf 12½ x 11¼]-$15.00
5con4d-[perf 11¼]-$5.00
10con7d-[perf 12½ x 11¼]-$15.00
10con7d-[perf 12½ and 11¼ compounds]-$15.00
14con9d-[perf 14]-$25.00
14con9d-[perf 12½ and 11¼ compounds]-$15.00
14con7d-[perf 11¼]-$5.00
20con1/--[perf 12½ and 11¼ compounds]-$45.00
20on1/--[perf 11¼]-$25.00
Any covers from series IV from $60.00. Rare destinations x 5
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1923 5th series
ND of LONDON joined at top. Frame line closer. Shading in arabesques consist of vertical lines laid on 45°
1923 No Watermark Perforation 12 Plate I Mint x 2
¼d[1929]-$1.00 ½d[type I]-$3.00 ½d[type II]-50c ¾d[1929]-$1.00 1d-50c 2d-50c 3d-50c 4d-50c 5d-50c 6d-50c 7d-$5.00 8d-50c 9d-50c 11d-50c 1/--50c
½d-[2 types]
Two types of ½d exist both plate I. Type I has red shading to horizontal bar separating 1&2. Type II red shading is missing.
--
The bi-colours can be out of register within the one sheet. Evidenced by the left pair above
--
Sterling value purchased and sent from New York
As we know these revenues were available to the public in the USA from the Australian Consulate in New York but surcharged in US cents, advertisers could purchase the revenues to prepay the Australian customs duty
A proving piece from the USA without being surcharged in 'cents'. Once removed from the cover you would have no way of telling it's provenance
Incoming untied card obviously from the same source as the above card
1923 No Watermark Perforation 12 Plate I Tied to cover by USA postmark
¼d-$200.00
Another postcard from the Maryborough City Council hoard 1945 which slipped through untaxed
Further cover showing correct usage with PASSED CUSTOMS cancel
Incoming 1938 from Germany cancelled by PUMA WERK SOLINGEN company chop
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1929
Overprinted 1 FARTHING
1929 No Watermark Perforation 12 Plate I Mint x 2
1 FARTHINGon1d-$5.00
3 FARTHINGSon½d-$5.00
--
Shading in arabesques consist of vertical lines laid on 45°
1929 No Watermark Perforation 12 Plate I Surcharge in words Mint x 2
1con½d-50c 2con1d-50c 3con2d-50c 4con3d-50c 5con4d-50c 6con5d-50c 8con6d-50c 10con7d-50c 12con8d-50c 14con9d-50c 18con9d-50c 20con1/--50c
larger letters on 12c & 20c
Any covers from series V from $20.00. Rare destinations x 5
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1932 6th series
Shading in arabesques consist of vertical lines, outer frame wider
1932 No Watermark Perforation 12½ Plate III Mint x 2
¼d-50c ¾d-50c 1d-50c 3d-50c 1/--50c
¾d[perf 14]-$8.00
Retouch to key plate. Inner vertical left frame above left column [left of C] both above copies show this flaw.-Any value x 10
Any covers from series VII from $20.00. Rare destinations x 5
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1933 7th series
Shading in arabesques consist of vertical lines, outer frame wider
1933 No Watermark Perforation 13 Plate III Mint x 2
1d-50c 2d-50c 4d-50c
1d-[perf 14]-$1.00
2d-[perf 14]-$1.00
Retouch to key plate. Inner vertical left frame above left column [left of C] above copy shows this flaw.-Any value x 10
--
1933 No Watermark Perforation 13 Surcharge in words Mint x 2
5con½d-50c
Any covers from series V from $20.00. Rare destinations x 5
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Perfins
From $10ea
CTCo Caterpillar Tractor Company Oakland California B&F Used 1930. Rare. Any help on this would be appreciated
EFH E F Houghton Co. Philadelphia USA Any help on this would be appreciated
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Below are a few typical hand stamps and cancels to be found on these revenues
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Handstamps & Cancels-$5-10ea or by collector negotiation
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Australian Customs
Manuscript
--
Australian Post Office
Victoria Brisbane Parcel Delivery
--
GB Post Office
Romford Essex
--
Germany
--
Company Cancels UK
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Customs Related Seals
CA CUSTOMS NSW
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Customs Clearance
1899
Also referred to as: Customs House and Brandy Excide Seals
For completeness I have grouped all State [1899] and Commonwealth [from 1902] recorded customs seals below. Can you add to them?
New South Wales Port of Sydney, red/green. Port of Newcastle, purple/green
1899 No watermark [printed in Sydney] Perf 12
Port of Sydney-$350.00
Handstamped SPECIMEN in violet-$300.00
Port of Newcastle-$350.00
Handstamped SPECIMEN [corner always clipped off]-$300.00
--
1902
South Australia
1902 No watermark Imperf
Port Darwin-$200.00
--
1902
New South Wales Port of Sydney New South Wales Port of Newcastle Queensland Port of Brisbane
1902 No watermark [printed in Sydney] Perf 11½
Port of Sydney-$250.00
Port of Newcastle-$250.00
Newcastle-$250.00
Port of Brisbane-$250.00
Port Kembla[1939]-$300.00
Port Norfolk Island[1948]-$300.00
--
1906
Victoria Western Australia
Various frames. There must be more from other States
1906 No watermark Imperf
Port of Melbourne-$250.00
Port of Bunbury-$250.00
--
1940
1940c No watermark Roulette
7
National-$200.00
-------------------------------------------------------------------------------------------------------- Commonwealth Beer Duty
1901-1920: see each separate Australian State in the catalogue
-------------------------------------------------------------------------------------------------------- Commonwealth Beer Duty
1918-1958
Notes: See individual States revenues for
State/Commonwealth issues
Commonwealth Beer Excise Act,
8.10.01. Commonwealth Beer Stamps
were supposed to be uniform from 1/1/02
Transfer of the Beer Duty Stamp Accounts, from
Department of Trade and Customs to the Postmaster General's Department,
11.4.1906
Duty
Rates:
Bulk Beer N-E-I
25.9.1918 1/- per gallon.
25.3.1920
1/3 per gallon.
17.9.1920
1/9 per gallon. 5.10.1933 1/9
per gallon. 5.12.1939
2/- per gallon. 21.11.1940
2/9 per gallon. 2.9.1942
3/- per gallon.
late 1942
4/7 per gallon 
Bulk Bottled Beer N-E-I
25.9.1918 1/- per ½ dozen bottled. 17.9.1920 1/9 per gallon or ½ dozen. 12.3.1930 1/10 per gallon or ½ dozen. 26.2.1932 2/- per gallon or ½ dozen bottled. 5.12.1939 2/- per gallon or ½ dozen bottled. 21.11.40 7/3 per single gallon or ½ dozen bottled, beer in larger containers charged at 5/9 per gallon. 29.10.1941 7/6 per single gallon or ½ dozen bottled, beer in larger containers charged at 6/- per gallon. 5.3.1942 3/- per gallon or ½ dozen bottled. 2.9.1942 4/7 per gallon or ½ dozen bottled. Purpose Commonwealth design issued 1920. Beer Stamps - change over from value to quantity denominations in 1947
Legislation abolishing beer duty stamps came into affect on 1 Aug 1958 [Sydney Morning Herald 30 July 1958]
Tax exempt permit to move Beer outside a brewery 1950's
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Kegs: 25.9.1918 N-E-I
Provisional Essays. Commonwealth[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]
Manuscript Essay on Victorian Beer Duty with N-E-I & VICTORIA struck out
Duty Rate
1/- per gallon 25.9.19181918
Watermark V/Crown upright, inverted or sideways or No Watermark or Perf 11, 12½ Roulette Mint. Used x 22/-on6dbistre-$300.00 5/-on2/11on1/3brown-red-$300.00 9/-on5/3blue-$300.00 10/-on5/10on 5/-black-$300.00 17/-green-$200.00 26/on15/2on6/6violet $300.00 35/-red-$200.00 52/-on30/4brown-$300.00
--
Kegs: 25.9.1918 N-E-I
Commonwealth Bulk Beer[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]
Duty Rate
1/- per gallon 25.9.19181918
No Watermark Imperf Mint or usedNil survival
--
Casks: 1920 Commonwealth
Duty Rate
1/3 per gallon March 19201920
No Watermark Imperf Mint or usedNil survival
--
Casks: Sep 1920-1933
Duty Rate
1/9 per gallon September 1920 - October 19333/6-$140.00 8/9-$150.00 15/9-$170.00 17/6-$170.00 29/9-$140.00 45/6-$170.00 61/3-$170.00 91/--$170.00
3/6=2gallons green, 8/9=5gallons orange, 15/9=9gallons blue, 17/6=10gallons black, 29/9=kilderkin green, 45/6=½hogshead violet, 61/3=barrel red, 91/-=hogshead brown
--
Casks: 1939
Duty Rate
2/- per gallon September 1939Nil survival
--
Casks: 1940
Duty Rate
2/9 per gallon November 1940Nil survival
--
Provisional Casks: 1942
Duty Rate
3/- per gallon 2.9.19421942
No Watermark Imperf Mint or used Provisional Surcharge30/-on20/--$170.00
30/-on20/-=10gallons black
--
Casks: 1942
Duty Rate
3/- per gallon 1942Nil survival
--
Provisional Casks: 1942
Duty Rate
4/7 per gallon Late 19421942
No Watermark Imperf Mint or used Provisional Surcharge41/3-on24/9-$400.00 45/10-on27/6--$400.00 77/11-on34/--$400.00
also unboxed 77/11-on51/--$400.0041/3
on24/9=9gallons blue, 45/10on27/6d=10 gallons black, 77/11on34/-=kilderkin green also unboxed 77/11on51/-=kilderkin green--
Casks: 1943
Duty Rate
4/7 per gallon Late 19421943
No Watermark Perf 12½ Mint or used77/11-$200.00 119/2-$250.00
77/11=½kilderkin green, 119/2=½hogshead purple
--
Casks: 1947
Duty Rate assented on 4.6.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]
Further rate rises: 3/9/51 - 7/2d & 15/3/1956 - 9/10d
1947
No watermark Perf 14[clean cut] x rough vertical perf 14. Printed in sheets of 10 2x5 Prices are for Mint remainders, Used x 10Different printings show an 'A' or 'B' prefix on some values. Various fonts used in the central audit numbers
2-$5.00 5-$5.00 9-$5.00 10-$5.00 17-$5.00 26-$5.00 35-$5.00 52-$5.00
2 gallons olive, 5 gallons orange, 9 gallons blue, 10 gallons black, 17 gallons green, 26 gallons purple, 35 gallons red, 52 gallons brown
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Bottles: 25.9.1918 N-E-I Provisional Essays. Commonwealth
[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]
Manuscript Essay on Victorian Beer Duty with N-E-I & VICTORIA struck out
Duty Rate
1/- per ½ dozen bottles1918
No Watermark Imperf Provisional Surcharge handstamped in violet except 24/-2/-on1/2on1/-green-$300.00 4/-on1/-yellow-$300.00 6/-on3/6on3/-violet-$300.00 8/-on8/-green-$300.00 10/-on5/10on2/-bistre-$300.00 12/-on7/-on6/-brown-$300.00 16/-on8/-blue-$300.00 20/-on10/-black-$300.00 24/-on14/-deep-orange-$300.00 40/-on£1green-$300.00 60/-on30/-violet-$300.00 80/-on46/8-on20/-brown-$300.00 120/-on70/--on£3brown-$300.00
--
Gallons Bottled: 1918
Duty Rate
1/- per gallon or ½ dozen bottled 25.9.19181918
Nil survival
--
Gallons Bottled: 1920
Duty Rate
1/3 per gallon or ½ dozen bottled 25.3.19201920
Nil survival
--
Provisional: Gallons Bottled: 1920
Duty Rate
1/9 per gallon or ½ dozen bottled 17.9.19201920
No Watermark Mint remainders10/6on6/--$150.00 17/6on10/--$150.00
10
/6on6/-=6gallons violet, 17/6on10/-=10gallons buff--
Gallons Bottled: 1920
Duty Rate
1/9 per gallon or ½ dozen bottled 17.9.19201920
No Watermark Perf 11 or 14. Only half stamps known On cart note x 328/--$100.00 70/--$100.00
3/6=2gallons green,
7/-=4gallons buff, 14/-=8gallons green, 21/-=12gallons brown, 28/-=16gallons green, 35/-=20gallons black, 42/-=24gallons orange, 70/-=40gallons blue-green--
Gallons Bottled: c1923
Design Change
Duty Rate
1/9 per gallon or ½ dozen bottled 17.9.19201923c
No Watermark Perf 11 or 14 Mint or used. Only half stamps known On cart note x 33/6-$50.00 7/--$50.00 14/--$50.00 21/--$50.00 28/--$50.00 35/--$50.00 42/--$50.00 70/--$80.00 105/--$130.00 140/--$150.00
3/6=2gallons green, 7/-=4gallons buff, 14/-=8gallons green, 21/-=12gallons brown, 28/-=16gallons green, 35/-=20gallons black, 42/-=24gallons orange, 70/-=40gallons blue-green, 105/-=60gallons maroon, 140/-=80gallons red
3/6[full stamp mint remainder]-$80.00
--
Provisional: Gallons Bottled: 1929
Duty Rate
2/- per gallon or ½ dozen bottled 22.8.19291929
No Watermark Perf 11 or 14 Mint or used. Only half stamps known On cart note x 324/-on22/-
-$40.00 8/-on7/--$40.00--
Gallons Bottled: 1929
Duty Rate
2/- per gallon or ½ dozen bottled 22.8.19291929
Nil survival
--
Provisional: Gallons Bottled:1930
Duty Rate reduced to
1/10 per gallon or ½ dozen bottled 12.3.19301930
No Watermark Perf 11 or 14 Mint or used Provisional Surcharges in violet on 1920 issues. Only half stamps known On cart note x 37/4-on7/--$50.00 14/8on14/--$50.00 29/4on28/--$50.00
7/4on7/-=4gallons buff, 14/8on14/-=8gallons brown, 29/4on28/-=16gallons blue
24/-on12/-brown [Used on remainder 12/- value from the state of Victoria; see Victoria]
-$150.00
--
Gallons Bottled:19
30
Duty Rate reduced to
1/10 per gallon or ½ dozen bottled 12.3.19301930
No Watermark Perf 11 or 14 Mint or used Only half stamps known On cart note x 33/8-$30.00 14/8-$40.00 22/--$40.00 29/4-$40.00 36/8-$40.00 73/4-$40.00
3/8=2gallons, 14/8=8gallons green, 22/-=12gallons maroon, 29/4=16gallons blue, 36/8=20gallons, 73/4=40gallons
--
Provisional: Gallons Bottled: 1932
Duty Rate
2/- per gallon or ½ dozen bottled 26.2.19321932
No Watermark Perf 11 or 14 Mint or used Provisional Surcharges in violet on 1920 issues. Only half stamps known On cart note x 34/-on3/6-$40.00 4/-on3/8-$40.00 8/-on7/--$40.00 12/-on10/6-$40.00 16/-on14/--$40.00 16/-on14/8-$40.00 16/-on14/8on14/--$60.00 24/-on21/--$40.00 24/-on22/--$40.00 32/-on28/--$40.00 32/-on29/4on28/--$60.00 32/-on29/4-$40.00 40/-on35/--$40.00 40/-on36/8on35/--$60.00 48/-on42/--$40.00 48/-on44/-on42/--$60.00 80/-on70/--$60.00 80/-on73/4-$60.00 160/-on140/--$140.00
4/-on3/6=2gallons green, 4/-on3/8-=2gallons green, 8/-on7/-=4gallons buff, 12/-on10/6=6gallons brown, 16/-
on14/-=8gallons blue-green, 16/-on14/8=8gallons green, 16/-on14/8on14/-=8gallons blue-green, 24/-on21/-=12gallons brown, 24/-on22/--=12gallons maroon, 32/-on28/-=16gallons blue, 32/-on29/4on28/-=16gallons green, 32/-on29/4=16gallons blue, 40/-on35/-=20gallons black, 40/-on36/8on35/-=20gallons black, 48/-on42/-=24gallons orange, 48/-on44/-on42/-=24gallons orange, 80/-on70/-=40gallons blue green, 80/-on73/4=40gallons blue-green, 160/-on140/-=80gallons purple--
Gallons Bottled: 1932
Duty Rate
2/- per gallon or ½ dozen bottled 26.2.1932193
2 No Watermark Imperf Mint or used Only half stamps known On cart note x 324/--$80.00
24/-=12gallons maroon
--
Gallons Bottled: 1933
Duty Rate
1/9 per gallon or ½ dozen bottled 5.10.19331933 survival:
half stamp only14/-
-$40.00 21/--$40.00 42/--$40.00 70/--$40.00 105/--$40.0014/-=8gallons green, 21/-=8gallons brown, 42/-=8gallons yellow-orange, 70
/-=40gallons blue-green, 105/-=60gallons maroon
--
Gallons Bottled: 1939
Duty Rate
2/- per gallon or ½ dozen bottled 15.12.19391939
Nil survival
--
Gallons Bottled: 19
40Duty Rate
7/3 a single gallon or ½ dozen bottled 21.11.40. Beer in larger containers charged at 5/9 per gallon194
0Nil survival
--
Gallons Bottled: 19
41Duty Rate
7/6 per single gallon or ½ dozen bottled 29.10.1941. Beer in larger containers charged at 6/- per gallon194
1Nil survival
--
Gallons Bottled: 19
42Duty Rate
3/- per gallon or ½ dozen bottled 5.3.19421942
Nil survival
--
Provisional Gallons Bottled: 19
42Duty Rate
4/7 per gallon or ½ dozen bottled 2.9.1942-471942
No Watermark Perf 11 Mint only seen9/2on6/--$80.00
9/2[in circle]on6/-=2gallons green
--
Gallons Bottled: 1947
Watermarked CofA
Duty Rate assented on 4.6.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]
Further rate rises: 3/9/51 - 7/2d & 15/3/1956 - 9/10d
1947
Watermarked CofA. Perf 12½xroul9 Prices are for Mint remainders Used halves x 5. On cart note x 20 Different printings show with or without a black 'A'6-$5.00 8-$5.00 16-$5.00 24-$5.00
6 gallons red-brown, 8 gallons pale-green, 16 gallons blue, 24 gallons red
Watermark inverted seen on 8gallons
--
No Watermark
Duty Rate assented on 4.6.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]
Further rate rises: 3/9/51 - 7/2d & 15/3/1956 - 9/10d
1947
No Watermark. Perf 12½xroul9, 10 Perf 11xroul9, 400 Perf 12½xroul9 or 11xroul9 or 12½x11. Printed in sheets of 10 2x5 Prices are for Mint remainders Used halves x 3. On cart note x 10 Different printings show with or without a black 'A'2-$5.00 3-$5.00 4-$5.00 10-$5.00 12-$5.00 20-$5.00 40-$5.00 60-$5.00 80-$5.00 100-$5.00 120-$5.00 160-$5.00 200-$5.00 400-$8.00
2 gallons apple-green, 3 gallons blue, 4 gallons yellow-ochre, 6 gallons red-brown, 10 gallons olive-brown, 12 gallons brown, 20 gallons black, 40 gallons greenish-blue, 60 gallons purple, 80 gallons deep-red, 100 gallons green, 120 gallons brown, 160 gallons grey, 200 gallons turquoise, 400 gallons red-brown [shades]
Halves recorded used 2, 4, 8, 12, 24, 40, 60, 80, 100, 120,
--
Commonwealth Beer Duty Usage
Legislation abolishing beer duty stamps came into affect on 1 Aug 1958 [Sydney Morning Herald 30 July 1958]
--------------------------------------------------------------------------------------------------------
National Insurance
1938
1938 Watermarked Crown CofA multiple [SG 15] Perforation 14 Comb
6d - 8d - 10d - 1/- - 1/6 - 1/10 - 2/- - 2/8d - 3/- - 8/- - 8/8d - 12/- - 26/- - 39/-
Although not officially issued some have leaked into the market place. From $60.00ea
--------------------------------------------------------------------------------------------------------
Income Tax
1941
Queensland. Northern Territory. New South Wales. South Australia. Victoria Western Australia. Tasmania.
1941 Watermarked Crown CofA multiple [SG 15] Perforation 15x14 Comb Mint x 3 N.T. add 50%
1d-$15.00 2d-$15.00 3d-$15.00 4d-$15.00 6d-$15.00 8d-$18.00 9d $15.00 10d[victoria only]-$140.00 1/--$15.00 2/--$15.00 3/--$15.00 4/--$15.00 5/--$10.00 6/--$15.00 7/--$15.00 8/--$15.00 9/--$15.00 10/--$15.00 11/--$30.00 12/--$30.00 13/--$30.00 14/--$30.00 15/--$15.00 16/--$30.00 17/--$30.00 18/--$30.00 19/--$50.00 £1-$15.00 £2-$40.00
Key plate die proof-$500.00ea
3/-[buff. Tas. Vic. NT SA only]-$120.00
From a book of specimens
From a book of specimens
From a book of specimens
Any value overprinted-CANCELLED-$80.00
Any value overprinted-Specimen-$80.00
Any value overprinted-CANorCELorLED-$80.00
--
Queensland. New South Wales. South Australia. Victoria Western Australia. Tasmania.
1941 Watermarked Crown Crown/A [SG 5] Sideways Perforation line 11 Used x 2
£5-$350.00
No £5 issued for N.T.
Essay die Proof-$2000.00
Die Proof-$2000.00
--
1944
New design, se-tenant pair
1941 Watermarked Crown CofA multiple [SG 15] Perforation 15x14 Comb
Prices are for Mint pairs. Instalment side
¼ of below price Check side ½ of below price3d-$15.00 6d-$15.00 9d-$18.00 1/--$15.00 2/--$15.00 3/--$15.00 4/--$15.00 5/--$10.00 6/--$15.00 7/--$15.00 8/--$15.00 9/--$15.00 10/--$15.00 11/--$20.00 12/--$20.00 13/--$30.00 14/--$30.00 15/--$10.00 16/--$30.00 17/--$30.00 18/--$30.00 19/--$50.00 £1-$5.00 £2-$20.00 £3-$10.00 £4-$25.00 £5-$50.00 £10[1961]-$100.00
Essay die Proof-$1000.00
--
1966
1966 Watermarked Crown CofA multiple [SG 15] Perforation 14½ Comb
Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price
5c-$1.00 10c-$1.00 20c-$1.00 30c-$1.00 40c-$1.00 50c-$1.00 60c-$2.00 70c-$2.00 80c-$3.00 90c-$8.00 $1-$3.00 $2-$3.00 $3-$3.00 $4-$5.00 $5-$4.00 $6-$10.00 $7-$10.00 $8-$10.00 $9-$15.00 $10-$20.00 $20-$60.00
Die proof-
[dated 10-10-1965]-$350.00eaMint set overprinted CANCELLED in blue-$150.00
$20-
[forgery, no wmk perf 11]-$100.00--
Security print on surplus watermarked paper
1971 Watermarked Crown CofA multiple [SG 15] & Wavy security under-print Perforation 14½ Comb
Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price
5c-$3.00 10c-$3.00 20c-$3.00 30c-$3.00 40c-$3.00 50c-$3.00 60c-$6.00 70c-$6.00 80c-$9.00 90c-$20.00 $1-$3.00 $2-$9.00 $3-$9.00 $4-$15.00 $5-$12.00 $6-$30.00 $7-$30.00 $8-$30.00 $9-$45.00 $10-$75.00 $20-$100.00
--
1971 No Watermarked wavy security under-print Perforation 14½ Comb
Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price
5c-$1.00 10c-$1.00 20c-$1.00 30c-$1.00 40c-$1.00 50c-$1.00 60c-$1.00 70c-$1.00 80c-$1.00 90c-$1 $1-$1.00 $2-$2.00 $3-$3.00 $4-$5.00 $5-$6.00 $6-$7.00 $7-$8.00 $8-$10.00 $9-$10.00
$10[1971 red/blue value]-$20.00
$10[1984 red/green value]-$30.00
$20[1971 black/green value]-$30.00
$20[1984 black/blue value]-$40.00
$40[1984 blue/green value]-$50.00
$40[1986 blue/pink value]-$60.00
$100[1984 red/green value]-$110.00
$100[1986 red/black value]-$150.00
$200[1984 green/black value]-$250.00
$200[1986 grey/red value]-$300.00
Plate number x 3
--------------------------------------------------------------------------------------------------------
Postal Notes
The Commonwealth printed uniform Postal Notes throughout Australia, until their demise on 31st May 1966 when the Postal Order system took over
--
1912
10 different issues found
Each State name found at the top
Also see Papua below
1912-1934 Various values 1/--20/- 'Watermarked COMMONWEALTH OF AUSTRALIA' curved in hollow capitals with Coat of Arms in Centre
Any single note from any State-$300.00ea
--
1928
Each State name found at the top
Incorrect Coat of Arms
Each State name found at the top
1928 Various values 1/--£1 'Watermarked COMMONWEALTH OF AUSTRALIA' curved in hollow capitals with Coat of Arms in Centre
Any single note from any State-$600.00ea
--
1931
Each State name found at the top
Coat of Arms change Each State name found at the top
John Ash printer imprint at base
1931 Various values 1/--£1 Watermarked C/CofA
Any single note from any State-$200.00ea
--
1940
Each State name found at the top
1940 W McCracken printer imprint on reverse
Several cancels found 7/6 £1 graphics courtesy Australian National Archives
1940 Various values 1/--£1 Watermarked C/CofA
Any single note from any State-$150.00ea
2/6d-
Queensland 'AUSTRALIAN ARMY CANTEEN SERVICES ONLY' in pay line-$250.00--
New Smaller Size 1949
Each State name found at the top
NOTE: From 1953 'PLEASE KEEP A RECORD OF THIS NOTE' is deleted from the reverse
1949 Various values 1/--£1 Watermarked C/CofA
Any single note from any State-$80.00ea
--
1966
Each State name found at the top
1966 Various values 5c-$8 Watermarked C/CofA 40mm x 10mm
4 times over note POUNDAGE deleted now FEEAny single note from any State-$150.00ea
Read more on Postal Notes here
--------------------------------------------------------------------------------------------------------
1940 Canteen Order
Canteen Orders are akin to the Postal Note as they carry a poundage or fee paid at the time of purchase. Canteen Orders come under the same discipline as Postal Notes [see article on home page 'Judging Postal Notes''] They are rare to very rare as survival of these notes depended on the Soldier not 'cashing' them at an Australian Defence Canteen. The letter prefix before the number denotes the state of issue i.e. the note above was issued in Victoria hence V 524181. South Australian letter prefix was a single S etc Read more here
1940
Poundage fees: 2/- Poundage 1d, 3/- Poundage 1½d, 5/- Poundage 2d, 10/- Poundage 3d, 20/- Poundage 3d. 10/- & 20/- notes are unseen.
1940 Various values 2/--20/- Watermarked C/CofA
upright inverted of reversedAny single note-$400.00ea
--------------------------------------------------------------------------------------------------------
Patent & Trade Mark Office Revenue Stamped Paper Fee
1918
14.5cm x 8cm
1918 pre-printed fee
[p,217/2.24.-C.1918]£1-$45.00
Do you have other forms? if so please contact me so I can add to this listing
--
Patent & Trade Mark Office Fee Stamps
1 June 1954
1954 Watermarked Crown CofA multiple sideways
[SG 15] Perforation 14x14½ Comb Mint x 42/--$350.00 2/6-$40.00 6/8-$150.00 10/--$35.00 £1-$25.00 £2-$30.00 £4-$35.00 £5-$25.00 £6-$35.00 £7-10/--$300.00 £10-$40.00 £12-[July 1963]$200.00
6/8-Single usage on Patent cover sheet x 4
Strips of 3 x 6/8d [£1] exist to use up stock after the short run of 6/8d rate6/8-Pair used on Patent cover sheet x 6
13/4d rate is exceedingly rarePrinted in sheets of 60 [12 x 5] Found on Thick, Thin, White or Cream papers, no imprint
--
1966
1966
Watermarked CofA multiple sideways [SG 15] Perforation 14 x 14½ Comb Mint x 425c-$40.00 50c-$40.00 $1.00-$10.00 $2.00-$10.00 $3.00-$10.00 $4.00-$15.00 $5.00-$10.00 $6.00-$20.00 $8.00-$20.00 $10.00-$5.00 $12.00-$20.00 $15.00-$10.00 $16.00-$20.00 $20.00-$10.00 $24.00-$10.00 $30.00-$80.00 $40.00-$60.00 $60.00-$60.00
Printed in sheets of 60 [12x5] on thick & very thin paper, so thin that you can see the design clearly through the back of the stamp
--
c
1976 Watermarked CofA multiple upright [SG 15] Perforation 14 x 14½ Comb Mint x 4 1976c sheet reduced to 50 [10 x 5] no imprint$5.00-$100.00
There must be other values with wmk upright. Please let me know if you can add to this listing--
1977 No watermark Perforation 14 x 14½ comb Mint x 3
$3.00-$10.00 $10.00-$10.00 $16.00-$20.00 $20.00-$8.00 $40.00-$60.00
--
c1978 - 1 June 1988
c
1978 No watermark. Perforation 14 x 14½ comb Mint x 3$1.00-$15.00 $2.00-$15.00 $3.00-$15.00 $4.00-$15.00 $5.00-$15.00 $8.00-$15.00 $10.00-$15.00 $12.00-$15.00 $15.00-$10.00 $16.00-$15.00 $20.00-$5.00 $30.00-$15.00 $40.00-$15.00 $50.00-$10.00 $60.00-$20.00 $100-$15.00
Printed in sheets or 50 [10 x 5] no imprint
--
c
1980 No watermark. Perforation 13¾ x 14½ comb Mint x 3$1.00-$5.00 $2.00-$5.00 $3.00-$5.00 $10.00-$4.00 $40.00-$5.00 $50.00-$8.00 $60.00-$8.00 $100-$3.00
Printed in sheets or 50 [10 x 5] no imprint
For more reading on these fascinating revenues click here--------------------------------------------------------------------------------------------------------
Departure Tax
1978
On $10 paper On $20 paper
1978 No Watermarked Rectangular Railway Perf 9
On full ticket x 2 Mint x 3$10.00-$8.00 $20.00-$10.00
--
1987
On $10 paper On $20 paper
Larger Stamp thinner font
1987 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3
$10.00-$10.00 $20.00-$15.00
$20.00[on $10 paper]-$30.00
--
1994
1994 1995
1994 No Watermarked Rectangular Railway Perf 12 On full ticket x 2 Mint x 3
$25.00-$15.00 $27.00-$15.00
--
1978 Exempt
Children under 12 Exempt
On $10 paper
1978 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3
Nil-$10.00
Nil [on $20 paper 1979]-$15.00
--
1980
Colour change. On $10 paper
1980 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3
Nil-$20.00
--
1988
On $10 paper On $20 paper
Larger stamp
1988 No Watermarked Rectangular Railway Perf 9 Crack back On full ticket x 2 Mint x 3
Nil
[$10 paper]-$40.00 Nil[$20 paper]-$30.00--
1992
On $10 paper On $20 paper
1992 No Watermarked Rectangular Railway Perf 9 Crack back On full ticket x 2 Mint x 3
Nil[$10 paper]-$10.00 Nil[$20 paper]-$15.00
--
Immigration Fee
1988
Visitors over 12 had to pay this 'Arrival Tax'. On $5 paper
1988 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3
$5.00-$20.00
--------------------------------------------------------------------------------------------------------
Joint Commonwealth and State Amusements Duties 1917 to 1933 reinstated 1953
[Revenue Stamped Paper on card]
3/1d-$100.00
--
Western Australia Commonwealth Entertainment Tax
[Revenue stamped paper]
1/6d[tax7d]-$100.00
--
Victoria Commonwealth Entertainment Tax
[Revenue Stamped Paper]
Theatre Tickets
2/-[tax2d]-$10.00 2/5d[tax5d]-$10.00 2/6d[tax7d]-$10.00 7/6d[tax inclusive]-$10.00
--
New South Wales Commonwealth Entertainment Tax
[Revenue Stamped Paper]
1/3d[tax3d]-$10.00 1/8d[tax4d]-$10.00
--
South Australia Commonwealth Entertainment Tax
[Revenue Stamped Paper]
Theatre Tickets
SA did not reinstate entertainment tax in 1953 The above four tickets are all tax exempt. The 10/- value was possibly used nationally
4
d-$10.0010/- Blue Ticket used 3rd Adelaide Festival of Arts 21 March 1964 at Theatre 62 Rowland Rd Hilton
10/-
Bistre Ticket used 3rd Adelaide Festival of Arts 21 March 1964 at YMCA Hall [Flinders St Revue]6/- Ticket used 3rd Adelaide Festival of Arts 17 March 1964 at Elder Hall
15/-
Ticket used 3rd Adelaide Festival of Arts 19 March 1964 at Her Majesty's Theatre [Australian Ballet]--
Commonwealth Entertainment Tax
c1946
5d tax on1/½d-1/6d-$15.00 7d tax on 2/0½d to 2/6d-$15.00 9d tax on 2/6½d to 3/--$15.00
Set with zero numbers-$300.00
--
c1949
colour change7d tax on 1/6½d-2/--$15.00 9d tax on 2/6½d-4/--$15.00
--------------------------------------------------------------------------------------------------------
Northern Territory 1917
Transfer of the Northern Territory to the Australian Commonwealth became effective 1 Jan 1911
1917
1917 Watermark Crown/A sg7 Perf 14 30 sheets of each value issued Mint x 4
1d-$2.00 6d-$30.00 1/--$40.00 5/--$80.00 10/--$125.00 £1.00-$250.00
--
1929
Territory of North Australia
1929 Watermark C/A [sg7] Perf 13½x12½ Mint x 4
1d-$30.00 6d-$80.00 1/--$80.00
--
1935
1935 Watermark CofA [sg15] Perf 11, 12 Mint x 4
1d-$10.00 6d-$20.00 1/--$40.00 5/--$30.00 10/--$60.00 £1.00-$150.00
--
1966
1966 Watermark CofA [sg15] Perf 11¾, 12 Mint x 2
1c-$1.00 5c-$1.00 10c-$1.00 20c-$1.00 50c-$2.00 $1-$5.00 $2-$5.00 $5-$8.00
--
1978
1978 No watermark Perf 12 or 14
5c-50c 10c-50c 20c-50c 50c-50c $1-50c $2-$2.00 $5-$5.00 $25-$30.00 $50-$55.00
--
1989-2006
1989 No Watermark Perf 14 Mint at face value
50c-$5.00 $5-$20.00 $10-$20.00 $20-$40.00 $50-$100.00 $100-$200.00
--
Betting Tax
[Revenue stamped paper]
1966 Ticket cut out On full ticket x 3
2c-$20.00 5c-$10.00
--
Embossed 1917
[revenue stamped paper]
1917 Document cut out On full document x 3
1d-$20.00 10/--$80.00
--
1917
[revenue stamped paper]
1917 Document cut out On full document x 3
Adjudged Not Chargeable-$20.00
--
1966
[revenue stamped paper]
1966 Document cut out On full document x 3
1c-$30.00 50c-$10.00 $1-$10.00 $2-$10.00 $3-$30.00 $4-$30.00 $5-$10.00 $10-$10.00 $20-$10.00 $50-$25.00 $100-$80.00 $200-$250.00
--------------------------------------------------------------------------------------------------------
A. C. T. Stamp Duty 1969
[Australian Capital Territory]
5c-75c A.C.T. & value in black. $1-$10 in red
1969 Watermarked Crown/CofA [SG 15] upright inverted or sideways Perforation 14¼x14 Comb. Mint x 3
5c-$1.00 10c-$1.00 15c-$1.00 20c-$1.00 50c-$1.00 75c-$1.00 $1-$3.00 $2-$3.00 $5-$3.00 $10-$15.00
15c[inverted wmk]-$2.00
--
1980 No Watermark Perforation 14¼x14 Comb
5c-50c 10c-75c $10-$8.00
--
Conveyance
1990
Picture needed
1990 Watermarked ?
$20-$60.00
Shows picture of the Cotter Dam in ACT. Sold in books of 10
--------------------------------------------------------------------------------------------------------
Norfolk Island 1984
1980-81 postage issue handstamped CHEQUE DUTY
1984
20c-10c
Dave Elsmore doubts the authenticity of this issue and I catalogue this as bogus. I am yet to see one actually used on a cheque!
--
Hand Stamp on Ansett Boarding Pass
c1990
PAID-$35.00
--------------------------------------------------------------------------------------------------------
Papua [British New Guinea] 1901-06
British possession was administered by Queensland from 1888 this was transferred to Australia in 1901
BRITISH DEPENDENCY OF NEW GUINEA was worried by the growing German presence in New Guinea, the British colonies in Australia started claiming the annexation of the eastern part of the island by the UK and in an attempt to force an issue, Queensland even sent an agent to the island in 1883, but the action was not recognized by the British government. It was only after Germany had established a protectorate over the north eastern part that London finally yielded and also proclaimed its protectorate over the south eastern part [1884]. In 1888 the area was formally annexed by the UK as British New Guinea, the colonies of New South Wales, Queensland and Victoria having however to participate in the financing of the administration until 1898
Provisional
Fiscal Postal
Assistant Resident Magistrate, Kokoda N.D. 1/10/05
1901 Watermark Multi Rosettes upright sideways Perf or Comb perf 14 On document x 5
1d-$350.00
--------------------------------------------------------------------------------------------------------
Papua 1907
Provisional
Small Papua
Postage stamps overprinted STAMP DUTY
Inverted overprint. Beware of forgeries
1907 Watermark C/A upright sideways or reversed Perf 11 or 12½ On document x 5 Mint x 2
½d-$20.00 1d-$25.00 6d
[perf 11 only]-$35.001d-Triple overprint-$80.00 Beware of forgeries
6d-Inverted overprint-$80.00 Beware of forgeries
--
1907
Postage stamps overprinted STAMP DUTY
New font to
PAPUA
1907 Watermark C/A upright sideways or reversed Perf 11 or 12½ On document x 5 Mint x 2
½d[perf 11 only]-$20.00 1d-$5.00 2/6d-$100.00
½d-No stop after DUTY-$25.00
1d-No stop after DUTY-$8.00
2/6d-No stop after DUTY-$120.00
--
1907
Mono-Colour
Double overprint. Beware of forgeries
1907 Watermark C/A sideways Perf 12½ Mono-Colour On document x 3 Mint x 2
1d-$15.00 6d-$50.00
1d-Double overprint-$100.00 Beware of forgeries
--
1910
Fiscal Postal
From 1910 Postage Stamps used fiscally On document from-$25.00
1d
[various]-$5.00--
1911
1911 Watermark C/A sideways Perf On document x 5 Mint x 2
1d[perf 14]-$30.00 6d[perf 12½]-$50.00
--
1911
As below but STAMP DUTY in capitals straight
1911 Watermark C/A sideways Perf 14 On document x 5 Mint x 2
1d-$40.00 1½d[dates seen to 1925]-$5.00 2d[dates seen to 1926]-$5.00
--
1911
STAMP DUTY curved no stop
1911 Watermark C/A sideways Perf 14 On document x 5 Mint x 2
1d-$10.00 2/6d-$1500
--
1929
Mono-colour. Undated handstamp Registrar of Companies
c1929 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2
£10on6d-$550.00
--
1930
Lakatoi postage stamps overprinted STAMP DUTY
c1930 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2
10/--$80.00 £1-$100.00 £1
on½d-$750.00 £5on1d-$1500.00 £10on6d-$1500.00 £50on5/--$2000.00 £100on2/6d-$2500.00--
Embossed Duty 1952
[revenue stamped paper]
Used on Cheques 1952-1964
1952 Document cut out On full document x 8
1d-$50.00
Usage
--
Direct Print Fee 1938 -41
Printed by W Bock Gov't Printer. Form 8774. Book B72. Printed March 1938, 10 books of ?
1938-41 Annual Miner's Right
[If you have a Miner's Right earlier than 1938 please let me know]10/--$200.00
--
Postal Notes
[revenue stamped paper]
Postal Notes Do you have other values? if so please email me
5/-
[poundage 1d]-$300.00 20/-[poundage 3d]-$500.00--------------------------------------------------------------------------------------------------------
Territory of New Guinea 1925
As a consequence of the Japanese invasion both territories were placed under military rule in February 1942. Two months later they were merged to form Australian New Guinea, which also remained under military rule until 1945/1946
Provisionals
Postage stamps overprinted STAMP DUTY
1925 Perf 11 On document x 5 Mint x 2
1d-$15.00 2d-$30.00 6d-$100.00 1/--$80.00 2/--$300.00 5/--$250.00 10/--$250.00
1d-Overprint inverted-$100.00
1d-Double overprint-$130.00
1/--Overprint inverted-$140.00
--
1928
Purpose Revenues
Purpose revenues inscribed 'Territory of New Guinea'
1928 Watermark C/A multi
[sg15] Perf 13½x12½ On document x 5 Mint x 21d-$30.00 2d-$30.00 6d-$50.00
--
1930
1930 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2
1d-$10.00 2d-$10.00 6d-$10.00 1/--$70.00 2/--$100.00 2/6d-$100.00 5/--$150.00 10/--$200.00
John Ash Imprint pairs-1d-$50.00 2d-$150.00 6d-$200.00 1/--$300.00 2/--$300.00
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1934
1934 Watermark C/A multi [sg15] Perf 11 On document x 5 Mint x 2
2d-$40.00
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1935
ONE PENNY on 6d Sub-Charge
1935 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2
1don6d-$50.00
John Ash Imprint-$150.00
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Territory of Papua & New Guinea c1930
1952
Provisional
Australian Robes series postage stamps overprinted TERRITORY OF PAPUA/AND NEW GUINEA/STAMP/DUTY
1952 Watermark C/A Perf 14x13½ On document x 5 Mint x 2
£1-$300.00
Used 1949-1952 on Company file fees all genuine copies should have a company name hand-stamp
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1952
Purpose revenues inscribed 'Territory of Papua & New Guinea'
1952 Watermark C/A sideways Perf 13½x14 also wmk inv on white paper. On document x 50 Mint x 2
1d-$5.00 2d-$5.00 3d-$5.00 4d-$15.00 6d-$5.00 8d-$15.00 1/--$5.00 2/--$5.00 5/--$5.00 10/--$15.00 £1-$30.00 £3-$50.00 £5-$100.00
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1958
6½d Postage stamp overprinted STAMP DUTY 1d
1958 Watermark C/A Perf 14 On document x 5 Mint x 2
1d on 6½d-$4.00
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1959
1on 2d
1959 Watermark C/A Perf 13½x14 On document x 50 Mint x 2
1on 2d-$25.00
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1966
New Currency
1966 Watermark C/A Perf 14½x14 On document x 10 Mint x 2
1c-$5.00 2c-$3.00 3c-$3.00 3c
[wmk sideways]-20.00 $3.00 5c-$3.00 8c-$15.00 10c-$5.00 15c-$20.00 20c-$10 25c-$10.00 50c-$8.00 $1-$30.00 $2-$30.00 $3-$30.00 $5-$30.00 $10-$50.00--------------------------------------------------------------------------------------------------------
Papua New Guinea 1973
New Legend
Papua New Guinea Independence 19 April 1975
1973 Watermark C/A Perf 14½x14 On document x 10 Mint x 2
3c-$4.00 5c-$4.00 10c-$4.00 20c-$10.00 25c-$10.00 50c-$10.00 $1-$10.00 $2-$10.00 $5-$20.00
No 2c value available in this new series, supplies of the old issue used. In this case prior to independence
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Embossed Duty 1952
[revenue stamped paper]
Used on Cheques 1952-1964 duty on cheques was 2d
1952 Document cut out On full document x 5
2d-$20.00
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1952 Document cut out On full document x 3 Colourless embossed x 5
2d-$5.00 6d-$10.00 2/--$15.00 10/--$6.00 £2-$10.00 £10-$10.00 £20-$15.00 £50-$20.00
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Embossed Duty 1966
[revenue stamped paper]
1952 Document cut out On full document x 3
2c-$3.00 3c-$3.00 5c-$3.00 10c-$3.00 20c-$3.00 50c-$3.00 $1-$3.00 $2-$3.00 $3-$5.00 $5-$2.00 $8-$7.00 $10-$7.00 $20-$7.00 $40-$7.00 $100-$10.00 $200-$10.00
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Municipal Entertainment Tax
Theatre
1974
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1970-1972 Document cut out On full document x 3
10c-$20.00 20c-$20.00
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Postal Notes
[revenue stamped paper]
Postal Notes Do you have other values? if so please email me
2/--$200.00
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Papua New Guinea Independence 19 April 1975
Below are examples of Papua New Guinea Independence Revenues which are outside the scope of this Australian Territory Please email questions
New Currency
Betting
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Email Dave Elsmore: anytime! - I am happy to answer any questions you may have [if I can], I am also happy to buy your collection or single items of Revenue Stamps
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All Graphics. Dave Elsmore
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